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Form 100. Personal Income Tax Return 2024

10.13.21. By investment in renewable energy resource facilities

Amount

  1. In case of individual declaration:

    • If the sum of the general tax base and the savings tax base does not exceed 35,000 euros, 50% of the deduction base.

    • If the sum of the general tax base and the savings tax base is greater than 35,000 euros and less than 45,000 euros, 37.50% of the deduction base.

    • If the sum of the general tax base and the savings tax base is greater than 45,000 euros and up to 60,000 euros, 25% of the deduction base.

    • If the sum of the general tax base and the savings tax base exceeds 60,000 euros, there will be no right to the deduction.

  2. In case of joint declaration:

    • If the sum of the general tax base and the savings tax base does not exceed 50,000 euros, 50% of the deduction base.

    • If the sum of the general tax base and the savings tax base is greater than 50,000 euros and less than 75,000 euros, 37.50% of the deduction base.

    • If the sum of the general tax base and the savings tax base is greater than 75,000 euros and up to 95,000 euros, 25% of the deduction base.

    • If the sum of the general tax base and the savings tax base exceeds 95,000 euros, there will be no right to the deduction.

Requirements and conditions

  • The deduction may be applied to investments made both in the taxpayer's primary residence and in rental properties, provided that this is not considered an economic activity, and when in both cases the properties are located in the Region of Murcia.

    The concept of habitual residence and economic activity will be that contemplated in the regulations governing personal income tax.

  • Only investments in the acquisition and installation of systems using renewable energy intended exclusively for self-consumption, for which a declaration of compliance has been submitted to the competent authority, will be eligible for the deduction when required by applicable regulations.

    In the case of photovoltaic energy systems, the deduction will not apply to the type of surplus not eligible for compensation.

    Renewable energies are understood to be those referred to in Article 2.a) of Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources.

  • The energy installation costs must be justified through an invoice issued by a licensed installer who must meet all the conditions established in the Regulations governing billing obligations.

  • Payments made to installers must be made by credit or debit card, bank transfer, personal check, or deposit into bank accounts.

    In no case will amounts paid through legal tender money give the right to make this deduction.

  • When more than one taxpayer is entitled to claim the deduction for the same property, the amount and maximum limit of the deduction will be prorated in each taxpayer's tax return in proportion to the amount invested.

  • If the investment is made through a community of owners, in order for the community members to access the deduction, they must provide proof of the investment through a certificate issued by the community's legal representative, indicating the participation coefficient and the financial contributions corresponding to each community member.

    The deduction may be applied by each owner individually in the percentage corresponding to them in the community of owners.

  • If the entire deduction cannot be applied in the tax period in which the investment is made, because it exceeds the limit for the full regional tax rate, the remaining amount may be applied in a maximum of two subsequent tax periods.

Deduction base

The deduction base will consist of the amounts paid during the fiscal year for the total cost of the installation, excluding any aid and subsidies that each taxpayer has received for this purpose.

In no case may the amount of the deduction exceed 7,000 euros.

Completion

The window will reflect:

  • Amounts paid with the right to deduction.

    In the case of marriage, if the amount paid corresponds to the spouses in equal parts, each will reflect 50% of the total amounts paid by both.

  • The property's cadastral reference, which will be transferred by the program to Annex B.10 of the declaration. If the property does not have a cadastral reference, check the box provided for that purpose.

  • The amount invested by all persons entitled to the deduction.